Month: January 2001

Allahabad H.C : Whether, on the facts and in the circumstances of the case, any an penalty under s. 271B of the IT Act, 1961 leviable even though the audit report had been obtained within time?

High Court Of Allahabad Subhash Kirana Stores vs. CIT Section 256(2) Asst. Year 1990-91 Sudhir Narain & Bhagwan Din, JJ. IT Appln. No. 142 of 1998 30th January, 2001 Counsel Appeared Satish Mandhyan, for the Applicant : Prakash Krishna, for the Respondent ORDER BY THE COURT : This is an application for making reference under s. …

Allahabad H.C : Whether, on the facts and in the circumstances of the case, any an penalty under s. 271B of the IT Act, 1961 leviable even though the audit report had been obtained within time?

High Court Of Allahabad Subhash Kirana Stores vs. CIT Section 256(2) Asst. Year 1990-91 Sudhir Narain & Bhagwan Din, JJ. IT Appln. No. 142 of 1998 30th January, 2001 Counsel Appeared Satish Mandhyan, for the Applicant : Prakash Krishna, for the Respondent ORDER BY THE COURT : This is an application for making reference under s. …

Gujarat H.C : the petitioner has prayed for a writ of certiorari, or any other appropriate writ for quashing the notice dt. 29th Aug., 2000 (Annexure “A”) under s. 158BD of the IT Act, 1961

High Court Of Gujarat Premjibhai & Sons vs. CIT Sections 158BC. 158BD Asst. Year Block period 1st April, 1989, to 7th Dec., 1999 J.M. Panchal & M.S. Shah, JJ. Civil Appln. No. 10733 of 2000 25th January, 2001 Counsel Appeared J.P. Shah, for the Petitioner : Mihir H. Joshi with Manish R. Bhatt, for the Respondent …

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was entitled to the benefits of investment allowance ?

High Court Of Gujarat CIT vs. Nipa Twisting Works Sections 32A(5) Asst. Year 1979-80 J.M. Panchal & M.S. Shah, JJ. IT Ref. No. 295 of 1985 25th January, 2001 Counsel Appeared B.B. Nayak with Manish R. Bhatt, for the Petitioner : None, for the Respondent JUDGMENT J.M. Panchal, J. : At the instance of the Revenue, …

S.C : In all these cases the controversy raised relates to the claim of refund of the amount paid by the respondents as water cess under the provisions of the Water (Prevention and Control of Pollution) Cess Act, 1977 (for short “the Act”).

Supreme Court Of India U.P. Pollution Control Board & Ors. vs. Kanoria Industrial Ltd. & Anr. Sections Art. 141, Art. 226 S. Rajendra Babu & Shivaraj V. Patil, JJ. SLP (Civil) Nos. 4436, 4437, 5241, 5242 & 12654 of 1998 24th January, 2001 Counsel Appeared Altaf Ahmed with Pradeep Misra & Indu Misra, for the Petitioner …

Gujarat H.C : M.R. Bhatt & Co. waives service of rule on behalf of the respondents. With the consent of the learned counsels for the parties, the petition is taken-up for final disposal today.

High Court Of Gujarat Ahmedabad South Indian Association Charitable Trust vs. DCIT Section 230A J.M. Panchal & M.S. Shah, JJ. Special Civil Appln. No. 11944 of 2000 22nd January, 2001 Counsel Appeared K.A. Puj, for the Applicant; Akil Qureshi, for the Respondent. JUDGMENT M.S. SHAH, J. : Rule. M.R. Bhatt & Co. waives service of rule …

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal has been right in law in holding that the provisions of s. 41(1) of the IT Act, 1961 were not attracted in respect of the excess provision for bonus amounting to Rs. 54,745 written off by the assessee during the year in question ?

High Court Of Gujarat CIT vs. Silver Cotton Mills Co. Ltd. Section 41(1) Asst. Year 1979-80 D.M. Dharmadhikari, C.J. & A.R. Dave, J. IT Ref. No. 107 of 1985 12th January, 2001 Counsel Appeared B.B. Naik for Manish R. Bhatt, for the Petitioner : None, for the Respondent JUDGMENT A.R. DAVE, J. : At the instance …

Gujarat H.C : Whether, on the facts and in the circumstances of the case, and on the basis of material placed before the Tribunal, the amount of legal fees of Rs. 80,850 was expenditure wholly and exclusively incurred for the purpose of business and, therefore, allowable under s. 37(1) of the IT Act, 1961 ?

High Court Of Gujarat Gujarat Agro Oil Enterprises Ltd. vs. CIT Section 37(1) D.M. Dharmadhikari, C.J. & A.R. Dave, J. IT Ref. No. 113 of 1985 12th January, 2001 Counsel Appeared J.P. Shah, for the Petitioner : Akil Qureshi & Manish R. Bhatt, for the Respondent JUDGMENT A.R. DAVE, J. : At the instance of the …

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that adjustment made in respect of incentive bonus of the basis of documents accompanying the return was outside the scope of s.143(1)(a) of the IT Act, 1961, and should have been made only after issue of notice under s. 143(2)?

High Court Of Punjab & Haryana CIT vs. Saurabh Kulshreshtha Section 256(2) Asst. Year 1994-95 G.S. Singhvi & Nirmal Singh, JJ. IT Case No. 26 of 1999 12th January, 2001 Counsel AppearedR.P. Sawhney with Rajesh Bindal, for the Revenue : None, for the Assessee JUDGMENT G.S. SINGHVI, J. : In this petition filed under s. 256(2) …

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal has been right in law in holding that the provisions of s. 41(1) of the IT Act, 1961 were not attracted in respect of the excess provision for bonus amounting to Rs. 54,745 written off by the assessee during the year in question ?

High Court Of Gujarat CIT vs. Silver Cotton Mills Co. Ltd. Section 41(1) Asst. Year 1979-80 D.M. Dharmadhikari, C.J. & A.R. Dave, J. IT Ref. No. 107 of 1985 12th January, 2001 Counsel Appeared B.B. Naik for Manish R. Bhatt, for the Petitioner : None, for the Respondent JUDGMENT A.R. DAVE, J. : At the instance …
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